accounting standard

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Noun

accounting standard - a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions

accounting principle

principle - a rule or standard especially of good behavior; "a man of principle"; "he will not violate his principles"

GAAP, generally accepted accounting principles - a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures

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accounting principle
ASB
GAAP

generally accepted accounting principles
principle

The Governmental Accounting Standard Board has published a Guide to Implementation of GASB Statement 44 on the Statistical Section.

GASB publishes implementation guide on statement 44 statistical ... by CPA Letter

International Financial Reporting Standard (IFRS) 7, Financial Instruments: Disclosures, introduces requirements to improve information on financial instruments in entities' financial statements, replacing International Accounting Standard (IAS) 30, Disclosures in the Financial Statements of Banks and Similar Institutions, and some of the requirements in IAS 32, Financial Instruments: Disclosure and Presentation.

www.iasb.org by Journal of Accountancy

But when I think about "complexity," I don't just think about the accounting standard itself.

Effective simplification needed to overcome complexity by Cunningham, Colleen / Financial Executive

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